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2024

January 15

  • Fourth quarter 2023 estimated income tax payment is due.

April 15

  • 2023 Form ND-1 or ND-EZ Individual Income Tax Return and tax are due.
  • First quarter 2024 estimated income tax payment is due.

April 15

  • The three-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for the 2020 income tax return, regardless of whether an automatic extension to file was obtained.                                   

June 17

  • Important Note:  Because June 15 falls on a Saturday and June 16 is a Sunday, any return, tax payment, estimated payment or other required action is not due until Monday, June 17.
  • Second quarter 2024 estimated income tax payment is due. 
  • Nonresident alien individual only: If the due date (without extension) of the annual federal income tax return (Form 1040NR or 1040NR-EZ) for the 2023 calendar year is June 17, the due date of the North Dakota income tax return for the 2023 calendar year is June 17.

September 16

  • Important Note:  Because September 15 falls on a Sunday, any return, tax payment, estimated payment or other required action is not due until Monday, September 16.
  • Third quarter 2024 estimated income tax payment is due.

October 15

  • Extended 2023 Form ND-1 or ND-EZ Individual Income Tax Return is due.
  • Last day 2023 individual income tax return may be filed electronically through Federal/State Electronic Filing Program. (Note: This date is set by the Internal Revenue Service and is subject to change.)
  • Note: If your return is rejected, we provide a 5-day perfection period to resubmit your return electronically without penalty (and considered current).